https://www.taxtmi.com/caselaws?id=164393 Maize oil and maize cake, as by-products of maize, were held to fall within the exemption for cereals and their by-products under the relevant sales tax notification and schedule entry. The specific exemption prevailed over the general taxing entry for vegetable or edible oil, so the contrary departmental view was not sustainable and the commodities were to be treated as exempt from sales tax. en-us Thu, 24 Dec 2009 00:00:00 +0530 Sat, 18 Oct 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164393 Maize oil and maize cake, as by-products of maize, were held to fall within the exemption for cereals and their by-products under the relevant sales tax notification and schedule entry. The specific exemption prevailed over the general taxing entry for vegetable or edible oil, so the contrary departmental view was not sustainable and the commodities were to be treated as exempt from sales tax. Case-Laws VAT and Sales Tax Thu, 24 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164393